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2018 (4) TMI 108 - HC - Central ExciseUnjust enrichment - refund of duty - finalization of provisional assessment - Section 11B of Central Excise Act, 1944 - case of Revenue is that since the duty element was passed on to their customers, the appellant/Assessee has no hold to claim the excess duty - Held that: - the decision in the case of Commissioner of Central Excise Chennai Versus M/s. Dollar Company Pvt. Ltd. [2015 (2) TMI 346 - MADRAS HIGH COURT] applies to the present case, where it was held that the relevant date will be the date of adjustment of the duty after final assessment made thereof. The restrictions in Section 11A and Section 11B would not apply to refund claims consequent upon finalisation of provisional assessment orders. Appeal dismissed - decided against Revenue.
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